CESTAT Ahmedabad held that the sale of ready-mix-concrete doesnt involve any service element and hence there is no service tax liability. Manufacturing activity of ready-mix-concrete cannot be covered under the definition of works contract.
ITAT Bangalore held that the employees contribution to PF and ESI should be remitted before the due date as per explanation to section 36(1)(va) of Income Tax Act for it to be allowable under Section 43B of the Income Tax Act.
CESTAT Mumbai held that as the appellants are not liable to pay service tax, provisions of section 70 of the Service Tax Act are not applicable. Hence, penalty for filing of service tax return belatedly is unsustainable.
These Regulations may be called the Insurance Regulatory and Development Authority of India (Registration of Indian Insurance Companies) Regulations, 2022.
These Regulations may be called the Insurance Regulatory and Development Authority of India (Regulatory Sandbox) (Amendment) Regulations, 2022.
These regulations may be called the Insurance Regulatory and Development Authority of India (Actuarial Report and Abstract for Life Insurance Business) (Amendment) Regulations, 2022.
These regulations may be called the Insurance Regulatory and Development Authority of India (Assets, Liabilities and Solvency Margin of General Insurance Business) (Amendment) Regulations, 2022.
These Regulations may be called the Insurance Regulatory and Development Authority of India (Insurance Intermediaries) (Amendment) Regulations, 2022.
SECURITIES AND EXCHANGE BOARD OF INDIA NOTIFICATION Mumbai, the 5th December, 2022 SECURITIES AND EXCHANGE BOARD OF INDIA (LISTING OBLIGATIONS AND DISCLOSURE REQUI REM ENTS) (SEVENTH AM ENDM ENT) REGULATIONS, 2022 No. SEBI/LAD-NRO/GN/2022/109.—In exercise of the powers conferred by section 11, subsection (2) of section 1 1A and section 30 of the Securities and Exchange […]
In India, the GST was implemented beginning in July 2017. It is a ‘supply’ tax on goods and services. Identification of the supplier, or ‘classification,’ is essential to the practical workings of GST because it establishes the amount of tax, the duration of tax duty, and other procedural elements like invoicing and compliances.
